Scotland's First Minister Humza Yousaf has called on the international community to establish a refugee programme for those fleeing violence in Gaza.
Mr Yousaf, in an address to his party's annual conference, said Scotland would offer sanctuary to people who arrived in the UK as refugees.
The First Minister said there were currently one million people displaced within the Gaza Strip, after Israeli warnings to leave ahead of an expected ground invasion.
Mr Yousaf’s in-laws Elizabeth and Maged El-Nakla are in Gaza. His wife’s cousin has also been injured by shrapnel.
“I am calling on the UK government to take two urgent steps”, he said.
“Firstly, they should immediately begin work on the creation of a refugee resettlement scheme for those in Gaza who want to and are able to, leave.
“And when they do so, Scotland is willing to be the first country in the UK to offer safety and sanctuary to those caught up in these terrible attacks.”
The SNP leader also urged the Israeli government not to use “collective punishment” against the Palestinian people for the actions of Hamas, which he said “can never be justified”.
The First Minister, whose brother-in-law works as a doctor in Gaza, also called on the UK government to support the medical evacuation of injured civilians in the territory.
“When we can get through to him on the phone, he tells us of scenes of carnage.”
“Hospitals running out of medical supplies, doctors and nurses having to make the most difficult decision of all. Who to treat and who to leave to die. This cannot be allowed to continue.
“I therefore urge the UK Government to support the medical evacuation of injured civilians in Gaza.”
He said Scotland was “ready to play her part” and hospitals there would treat the injured “men, women and children of Gaza where we can”.,
The First Minister revealed last weekend that his wife’s family were trapped in Gaza after the Hamas attack on southern Israel.
The family had travelled to the country to visit Ms El-Nakla’s grandmother and her brother and his family.
Mr Yousaf spent the end of last week with both the Jewish and Palestinian communities in Scotland, telling members they are “communities I love”.
“I want you to know that as First Minister and as a fellow human being, I share the pain and sorrow you are feeling,” he said.
“I have attended your synagogues, your churches and your mosques. You are communities I have grown up with, danced with, laughed with, and in this last week, that I have shed many tears with.”
He said that there was “no room for anti-Semitism, Islamophobia or hatred” in Scotland and that everyone “must feel safe here”.
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
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- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
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- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
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The specs
Engine: 2.0-litre 4-cyl turbo
Power: 201hp at 5,200rpm
Torque: 320Nm at 1,750-4,000rpm
Transmission: 6-speed auto
Fuel consumption: 8.7L/100km
Price: Dh133,900
On sale: now
UAE currency: the story behind the money in your pockets
WOMAN AND CHILD
Director: Saeed Roustaee
Starring: Parinaz Izadyar, Payman Maadi
Rating: 4/5
The stats
Ship name: MSC Bellissima
Ship class: Meraviglia Class
Delivery date: February 27, 2019
Gross tonnage: 171,598 GT
Passenger capacity: 5,686
Crew members: 1,536
Number of cabins: 2,217
Length: 315.3 metres
Maximum speed: 22.7 knots (42kph)
Herc's Adventures
Developer: Big Ape Productions
Publisher: LucasArts
Console: PlayStation 1 & 5, Sega Saturn
Rating: 4/5
